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State Comptroller DiNapoli Releases School Audits

… Auburn Enlarged City School District , Bridgehampton Union Free School District , Elmsford Union Free School District , Florida Union Free School District and the Palmyra-Macedon Central School … Auburn Enlarged City School District Bridgehampton Union Free School District Elmsford Union Free School District …

https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-audits

DiNapoli Releases Municipal Audits

… official. Town of Poland – Internal Controls Over Vehicle Fuel Inventory (Chautauqua County) The town does not maintain perpetual inventory records to show the amount of fuel remaining in inventory at any given time and it does not … not taken measures to provide physical security over the fuel supply. Auditors determined that approximately 7,100 …

https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-audits

South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)

… and separate from the Town of Fallsburg and located in Sullivan County. The Board of Fire Commissioners consists … policies, it does not have certain financial procedures in place. The Board has not ensured that procedures … records; however, the last completed audit was performed in 2010 for the 2008 fiscal year. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operations

Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)

… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period April 1, 2012 through October 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financial

Medicaid Program – Overpayments of Ambulatory Patient Group Claims

… overpaid Ambulatory Patient Groups (APG) claims because of deficiencies in the claims processing and payment system. … reimbursed based on a patient's condition and complexity of service. The APG system was adopted by the Department of Health (Department) in an effort to more accurately pay …

https://www.osc.ny.gov/state-agencies/audits/2013/08/20/medicaid-program-overpayments-ambulatory-patient-group-claims

XII.4.E Electronic Invoicing – XII. Expenditures

… invoices (e-invoices) from vendors. The SFS enables all vendors with a classification that identifies them as … other things, the validations ensure the invoice contains all fields required to successfully build a voucher. If the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicing

Chenango County Probation Department – Restitution Payments (S9-20-3)

… or disburse victim restitution payments appropriately. As a result, some victims are not receiving payments to which … reviewed had uncollected restitution totaling $9,492. 30 outstanding checks totaling $1,662 were not properly … did not make reasonable efforts to locate victims. In addition, officials did not make undisbursed restitution …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3

Franklin County Probation Department – Restitution Payments (S9-20-13)

… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … when a probationer violated the court order or disburse victim restitution payments promptly and appropriately. As a … when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13

Rensselaer County Probation Department – Restitution Payments (S9-20-5)

… did not make reasonable efforts to locate victims. In addition, officials did not make undisbursed restitution …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5

Saratoga County Probation Department – Restitution Payments (S9-20-12)

… $12,651. Officials did not make reasonable efforts to locate victims. For example, 238 outstanding checks totaling …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12

Town of Harpersfield – Claims Auditing (2024M-71)

… invoices and receipts). Rather, the Board reviewed only an abstract of unaudited claims each month and approved the …

https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71

Opinion 96-15

… or statutory amendments that bear on the issues discussed in the opinion. BUILDING INSPECTOR -- Expenses (judgment … and planning function) TOWN LAW, §§121, 138, 261: The amount necessary to pay a judgment arising from the conduct … would always be a townwide charge because section 121 does not require or permit the cost of a judgment to be …

https://www.osc.ny.gov/legal-opinions/opinion-96-15

Division of Housing and Community Renewal Bulletin No. DH-53

… automatic processing of the LLS payment and to provide instructions for payments not processed automatically. … to make the payments and update the increment codes. For instructions, see the section below entitled “Agency Actions … automatic processing of the LLS payment and to provide instructions for payments not processed automatically …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-53-october-2011-rent-regulation-services-unit-rrsu

Opinion 89-13

… equipment from private entity) GENERAL MUNICIPAL LAW, §103(6): A municipality may purchase surplus or second-hand … to the exception contained in General Municipal Law, §103(6). However, this exception does not apply to purchases … bidding requirements of General Municipal Law, §103. General Municipal Law, §103(1) provides that, except as …

https://www.osc.ny.gov/legal-opinions/opinion-89-13

Inspecting Highway Bridges and Repairing Defects

… Background The Authority is responsible for inspecting its highway bridges and repairing any defects found. If a … Authority conducted the required biennial inspection of its highway bridges. The Authority does not follow the New … does not deteriorate. Ensure that interim inspections are done for any Priority Condition open for more than one year. …

https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defects

About the Record of Activities – Reporting Elected and Appointed Officials

… to submit an ROA? It’s been more than 180 days since the official took office, and I still haven’t received the official’s record of activities. What if an official takes a two-week vacation during the time period he or she is keeping a record of work-related …

https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activities

DiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters

… The state Office of Temporary and Disability Assistance (OTDA) needs to improve its oversight of local departments of social services and homeless shelter providers to make … The state Office of Temporary and Disability Assistance OTDA needs to improve its oversight of local departments of social services and homeless shelter …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-shelters

Internal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs

… controls to oversee and monitor the Governor’s Office of Storm Recovery’s (GOSR) federally funded programs to … and increase homeownership throughout the State. As part of fulfilling this mission, New York State developed the NY … disaster recovery initiatives, as outlined in the State of New York Action Plan for Community Development Block Grant …

https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programs

State Comptroller DiNapoli Releases State Audits

… Department of Health: Fiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts (2016-S-30) The AIDS Institute has taken several steps to update its … The AIDS Institute has taken several steps to update its …

https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits-0